As a general rule, the taxable land of aircraft fuel tax is the place of loading or unloading aircraft fuel (hereinafter referred to as fuel).
Therefore, tax returns for aircraft fuel taxes are prepared for each jurisdiction tax office. If 15 oils are refueled at different 15 airports 15 units will be created and declared to 15 places.
However, in taxpayers, loading of fuel into aircraft is often carried out at offices of taxpayers or where there is no expatriate. In this case, documents relating to the loading of fuels are usually notified to the headquarters It will be managed by etc.
In such a case, it is not realistic for the taxpayer and the tax authorities, and it is difficult to do so, to set the tax payment site of the aircraft fuel tax as the place of loading or unloading of real fuel.
Therefore, when receiving the approval of the Commissioner of the National Tax Agency, it seems that a special case was set up where the place of approval was taken as the tax payment place.
This special case is called a tax payment area special case.
And this place is a special tax payment place.
The specific difference is that the “Taxpayment” column of the aircraft fuel tax return forms an approval place regardless of which airport is refueled at any airport in the country, and regardless of the jurisdiction of the tax office in the “loading place” column, all the airports refueled are described It is to be able to declare the total quantity.